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V1608-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may qualify under special LIS regime if valid economic reasons exist

The consultant asks whether a 50% share transfer to another company can benefit from the special LIS regime. The DGT states that if participation and ownership requirements are met, the transaction may qualify under this regime provided that valid economic grounds are given and the main objective is not tax advantage.

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2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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